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All Journal Ininnawa: Jurnal Pengabdian Masyarakat Journal of Mathematics, Computation and Statistics (JMATHCOS)
Khaerun Nisa SH
Universitas Negeri Makassar
Humanities Education Energy Engineering Mathematics Public Health Social Sciences

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Edukasi dan Penerapan Sistem Biaya Standar Sebagai Strategi Eliminasi Inefisiensi Produksi UMKM Aisyah Zarkasi; Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Muh. Irshan Sachrir; Andi Reski Nurhikmah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cb63vy38

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan menerapkan sistem biaya standar sebagai strategi eliminasi inefisiensi produk pada UMKM. Mitra menghadapi permasalahan utama berupa ketidakefisienan penggunaan bahan baku karena tidak adanya takaran baku, ketiadaan target biaya tenaga kerja langsung, serta kesulitan mengendalikan biaya overhead yang dicatat secara agregat. Metode pelaksanaan kegiatan menggunakan pendekatan sosialisasi partisipatif yang melibatkan pemilik usaha, perwakilan karyawan bagian produksi, dan karyawan bagian pencatatan bahan baku.  Hasil kegiatan menunjukkan bahwa sosialisasi berhasil meningkatkan pemahaman mitra secara signifikan. Kegiatan sosialisasi biaya standar efektif sebagai langkah awal membangun kapasitas manajerial UMKM menuju pengendalian biaya produksi yang lebih baik dan peningkatan profitabilitas berkelanjutan.
Cash Pooling Segmentation Using Cluster Analysis as a Cash Deficit Risk Mitigation Strategy for PT Jasa Raharja in Kalimantan Khaerun Nisa SH; Aisyah Zarkasi; Andi Nurul Tenriwali Hasanuddin; Lailatul Maziyah Wildan Mufaridho; Muhammad Isbar Pratama
Journal of Mathematics, Computations and Statistics Vol. 9 No. 3 (2026): Volume 09 Issue 03 (September 2026)
Publisher : Jurusan Matematika FMIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/2dvnnf42

Abstract

Uneven cash flow distribution across operational units may create idle cash in some units while exposing others to cash deficit risk. This study aims to formulate an adaptive and segmented cash pooling strategy for nine operational units of PT Jasa Raharja in Kalimantan by considering both cash flow scale and relative volatility. This study integrates K-Means clustering and Z-score standardization into corporate cash pooling policy design, enabling operational units to be segmented based on their relative liquidity risk rather than relying solely on nominal cash volume.  The study uses secondary quantitative financial data from nine operational units over a 36-month period from January 2023 to December 2025. K-Means clustering is applied through two models: a scale-based model using mean cash inflow and standard deviation, and a volatility-based model using the Coefficient of Variation (CV). The findings reveal a substantial divergence between nominal cash scale and relative cash flow risk. Central Kalimantan Branch, classified as moderate based on nominal cash scale, emerges as a high-volatility unit when assessed using CV, whereas Tarakan Office is identified as a low-volatility unit despite its relatively low cash inflow. Cash pooling policies should therefore adopt a differentiated framework based on both cash scale and relative volatility. High-volume stable units require aggressive daily sweeping, high-risk volatile units require dynamic cash buffers supported by standby credit facilities, while low-volume stable units are more appropriately managed through periodic sweeping and minimal cash reserves
Co-Authors Aisyah Zarkasi Andi Nurul Tenriwali Hasanuddin Andi Reski Nurhikmah Lailatul Maziyah Wildan Mufaridho Muh. Irshan Sachrir Muhammad Isbar Pratama